Gender inequality comes in many forms. One of these is economic. Women on average earn less than men, have smaller superannuation balances and own less assets. This puts women at a higher risk of poverty and reducers their power within society.
While the tax system, particularly the income tax system, acts to reduce inequality and lessen this power imbalance, tax concessions act as an important leakage from the tax system. Some of these tax concessions are very large, and as this paper shows, mainly go to those on high incomes, who are wealthy and who are men.
This paper looks at the distribution of four tax concessions. The four tax concessions are worth $60 billion per year and include negative gearing, superannuation tax concessions, capital gain tax discount and excess franking credits.